درخت حوزه‌های تخصصی

One of the main sector in every country is agriculture and its management is very vital for every government and every government?s wants to manage it well because it is interrelated with lots of branches for example citizens? health. Another related part is corporate social responsibility and its relation with public policy and agri-business SMEs is again vital too. This paper investigates the accountants? integrity, responsibility, compassion and forgiveness on CSR in the Iranian private sector in east and west of Azerbaijan in Iran.

The globalizing market economy is not a homogeneous structure. It seeks the emergence of a decentralized regulation of markets coupled with a cosmopolitan and liberal democracy provided by transnational institutions. During this process, the agricultural sector cannot be hidden and should choose the best practical strategies but in the area of the globalized agricultural economy, how should corporate social responsibility (CSR), of agriculture should be managed? This paper investigates the global economy and corporate social responsibility in the context of the agricultural sector.

Religion is the core and key element of human life and as a travel organizer, it has played an important role in human life from the past to the present. The essence of a human being has been founded based on the primordial nature and spiritual dimension, which is not merely composed of material dimensions and, possibly, its existential spiritual dimension is a key element of humanity. Therefore, spirituality as a type of psychological quality -that is beyond religious beliefs and motivates man and creates feelings such as understanding divine solemnity and respect for creation in a human being- is an important factor in recognizing the nature of man in the perspective of monotheistic religions. This research was done by means of a qualitative-descriptive method, in the form of library studies and field interviews in two sections besides the content analysis method. In the fall and winter of 2017, an in-depth and semi-structured interview was conducted with 60 professors, experts and scholars of Zoroastrianism, Judaism, Christianity and Islam religions in three parts: defining the concept of spirituality, the place of travel in these religions, and the relationship between spirituality and travel. The results of the comparative studies show that spirituality is based on the human being's existential nature and its natural, spiritual, and immaterial dimension in order to help human beings to fulfill the purpose of creation as mentioned in monotheistic religions. In the meantime, human beings travel, especially do pilgrimages, as one of the sources of knowledge.

With the aim of portfolio optimization and management, this article utilizes the Clayton-copula along with copula theory measures. Portfolio-Optimization is one of the activities in investment funds. Thus, it is essential to select an appropriate optimization method. In modern financial analyses, there is growing evidence indicating the distribution of proceeds of financial properties is not customary. However, in common risk management methods the main assumption is that the distribution of assets returns is normal. When the distribution of earnings isn’t normal, the linear correlation coefficient isn’t considered to be an appropriate measure to express the dependency structure. The investors are required to make use of methods that concentrate on the aggregated risks, considering the whole positions and the links between risk factors and assets. Therefore, we use copula as an alternative measure to model the dependency structure in this research. In this regard, given the weekly data pertaining to the early 2002 until the late 2013, we use Clayton-copula to generate an optimized portfolio for both copper and gold. Finally, the Sharpe ratio obtained through this method is compared with the one obtained through Markowitz mean-variance analysis to ascertain that Clayton-copula is more efficient in portfolio-optimization.